PANKAJ P. SHAH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE appeals are directed against the penalties imposed on the appellants under Customs adjudication order dated 27 -11 -2001. The penalties in question are Rs. 20 lakhs on Pankaj P. Shah and Rs. 5 lakhs on Ashok P. Shah. The appeal of Pankaj P. Shah also seeks return of Rs. 3 crores paid towards Customs duty during the investigation of the case.

(2.) THE findings relating to the present appellants are in paragraphs 35 and 36 of the order. They may be noted:

(3.) MATERIAL facts leading to the above findings may also be briefly noted before taking up the contentions raised in the appeals for consideration.